資產負債表僅顯示部份重要科目, 完整財報可參考這裡    玩股撇步(動畫小學堂)  

  • 現金是否充足, 是否沒有債務壓力. 現金和短期借款和一年內到期長期負債都很高的話要小心, 滿手現金卻不還債, 可能有問題
  • 應收帳款或存貨是否突然大幅增加, 留意應收帳款超過營收
  • 營收和獲利增加的速度要大於存貨和應收帳款的速度; 營收衰退, 應收帳款正常也要跟著減少
  • 營業活動負債: 因營業活動而產生, 如應付帳款, 應付票據, 合約負債等, 通常不需要支付利息. 此類型負債上升, 通常代表業績增加, 議價能力變好
  • 最容易被操弄的資產是應收帳款, 存貨和長期投資
  • 如果有資金貸予他人要注意
  • 非控制權益佔比: 非控制權益 / 股東權益總額, 如果這個值過大時要看個體報表, 不能只看合併報表
  • 圖表中的值是加一取對數, 目的是為了看趨勢
  • 還款急迫性 - 公司債 > 應付票據 > 銀行借款 > 應付員工 > 應付帳款/費用 > 其它
  • 如果未分配盈餘為負, 就算當年有獲利也沒法配息
  • 如果配息能力(未分配盈餘+其它權益)為負, 有可能會無法配息
資產負債表-近10年
現金及約當現金 YoY短期借款 YoY一年內到期長期負債 YoY資金貸予他人 YoY營收 YoY淨利 YoY應收帳款及票據 YoY應收帳款佔營收比(%) YoY存貨 YoY長期投資 YoY長期負債 YoY商譽及無形資產 YoY股本 YoY法定盈餘公積 YoY特別盈餘公積 YoY未分配盈餘 YoY保留盈餘 YoY其它權益 YoY配息能力 YoY非控制權益佔比 YoY
2023 (10)124.39-29.9137.040.15000044.180.2-33.9607.9137.5717.9037.2811.65-17.9636.5-1.0890.032.351.83125.9383.20.358.29-36.0130.80.0-73.38015.71-68.0-33.570-106.9500.000
2022 (9)177.477.0626.41.54000044.09-16.07-34.1205.7528.3513.0452.9214.2-13.9436.98.6968.0240.00.81138.2482.950.6191.09-26.1530.80.0-72.8049.09-40.05-38.060-110.8600.000
2021 (8)165.771.2326.0188.89000052.53-9.52-30.7304.48-5.888.534.0316.58.0633.9524.2720.000.34-66.6782.450.72123.35-21.5630.80.0-72.26081.89-28.27-52.170-124.4300.000
2020 (7)163.76-41.819.00000058.06-42.03-59.504.7612.88.2094.5715.27-35.327.327.26001.02-6.4281.86-0.02157.26-16.7730.80.0-73.90114.16-22.9-54.710-128.6100.00-50.51
2019 (6)281.4415.11000000100.15-57.82-93.5804.22-74.934.21-40.5623.6-28.5325.470.43001.09-90.7781.880.0188.953.2630.80-71.70148.06-39.55-37.350-109.0500.00264.83
2018 (5)244.5134.13000000237.41-61.78120.68016.83-80.297.09-48.4233.02-55.2625.36514.040011.81-48.9881.88-0.24182.980.00061.940244.92100.69-30.88031.0600.0026.79
2017 (4)104.43-65.28000000621.2-20.52-169.06085.37-46.5213.74-32.7173.81-47.894.13-79.930023.15-40.382.08-0.15182.980.000-60.930122.04-58.12-22.680-83.6100.000
2016 (3)300.8-14.9000000781.61-35.77-105.60159.62-13.8120.4234.19141.64-25.9420.585.650038.78-30.2682.2-1.19182.980.000108.41-50.23291.39-27.3-12.02096.39-57.850.000
2015 (2)353.47-36.590000001216.84-35.24-155.330185.19-36.4515.22-1.86191.2411.119.48728.940055.61-22.8683.19-0.37182.980.8200217.82-47.36400.8-32.6710.882.45228.7-46.120.000
2014 (1)557.444.590000001879.11-7.6214.830291.424.6815.5134.96172.13-27.062.353.070072.09-16.7983.5-0.88181.490.000413.82-12.48595.31-10.1910.6290.32424.44-11.280.000
資產負債表-近20季
現金及約當現金 QoQ YoY短期借款 QoQ YoY一年內到期長期負債 QoQ YoY資金貸予他人 QoQ YoY營收 QoQ YoY淨利 QoQ YoY應收帳款及票據 QoQ YoY應收帳款佔營收比(%) QoQ YoY存貨 QoQ YoY長期投資 QoQ YoY長期負債 QoQ YoY商譽及無形資產 QoQ YoY股本 QoQ YoY法定盈餘公積 QoQ YoY特別盈餘公積 QoQ YoY未分配盈餘 QoQ YoY保留盈餘 QoQ YoY其它權益 QoQ YoY配息能力 QoQ YoY非控制權益佔比 QoQ YoY
23Q4 (20)124.39-3.12-29.9137.00.040.1500000011.999.1-1.32-8.962.083.147.91-5.2737.5717.91-4.9337.2811.65-12.21-17.9636.50.16-1.0890.07.1432.351.832.81125.9383.20.050.358.290.0-36.0130.80.00.0-73.38-13.75-0.815.71-36.11-68.0-33.57-30.7811.8-106.95-18.63.530.0000
23Q3 (19)128.4-22.46-36.837.04.2325.4200000010.99-3.931.67-9.15-1.556.928.3533.8158.4418.8433.2763.7313.27-5.89-22.7636.440.52-1.5784.06.3340.01.7876.24161.7683.160.020.4858.290.0-36.0130.80.00.0-64.51-16.110.5224.59-26.66-56.89-25.678.1222.05-90.18-8.07.770.0000
23Q2 (18)165.59-6.72-0.1435.521.3733.9600000011.4417.3313.49-9.01-31.73-20.456.2423.3231.9214.1319.5244.6514.12.69-18.6436.25-0.06-2.1379.0-1.2531.671.0124.6953.0383.140.040.6258.29-36.01-36.0130.80.00.0-55.5629.98-0.9833.53-21.18-49.86-27.9420.433.81-83.527.0414.120.0000
23Q1 (17)177.510.0246.6229.2510.88.330000009.75-19.75-11.68-6.8426.059.525.06-12.037.511.83-9.3566.5213.73-3.31-24.4836.27-1.71-5.9180.017.65128.570.810.024.6283.110.190.7591.090.0-26.1530.80.00.0-79.35-9.00.5942.54-13.34-42.77-35.17.7820.68-114.45-3.247.750.0000
22Q4 (16)177.47-12.657.0626.4-10.511.5400000012.1512.4-12.46-9.255.9-26.375.759.1128.3513.0413.3952.9514.2-17.35-13.9436.9-0.328.6968.013.33240.00.8119.12138.2482.950.230.6191.090.0-26.1530.80.00.0-72.8-12.26-0.7549.09-13.94-40.05-38.06-15.5827.05-110.86-13.3810.910.0000
22Q3 (15)203.1622.51-1.1929.511.3228.2600000010.817.24-19.39-9.83-31.42-28.165.2711.42-2.4111.5017.7416.417.18-0.87-1.2637.02-0.057.3760.00.0300.00.683.03112.582.760.161.091.090.0-26.1530.80.00.0-64.85-17.870.4657.04-14.7-35.91-32.9321.9938.49-97.78-0.5717.620.0000
22Q2 (14)165.8336.97-18.8726.5-1.8574.3400000010.08-8.7-25.28-7.481.06-34.774.7328.53-20.649.7737.59-7.2817.33-4.682.6737.04-3.924.7560.071.43300.00.661.5494.1282.630.170.991.09-26.15-42.0830.80.00.0-55.0231.0739.8366.87-10.04-30.79-42.214.6123.2-97.2321.6333.590.0000
22Q1 (13)121.07-26.97-42.3827.03.85285.7100000011.04-20.46-6.04-7.56-3.2825.883.68-17.8625.177.10-16.7336.4718.1810.1816.3138.5513.5525.4535.075.0133.330.6591.18-35.082.490.050.77123.350.0-21.5630.80.00.0-79.82-10.467.0874.33-9.23-27.24-44.2515.1815.54-124.070.2910.280.000-100.0
21Q4 (12)165.77-19.371.2326.013.04188.8900000013.883.5-13.2-7.324.5630.424.48-17.04-5.888.53-13.74.0116.5-5.178.0633.95-1.5424.2720.033.3300.346.25-66.6782.450.620.72123.350.0-21.5630.80.00.0-72.26-10.912.2281.89-7.99-28.27-52.172.564.64-124.43-4.843.250.000-100.0
21Q3 (11)205.60.5826.4323.051.32000000013.41-0.59-12.52-7.67-38.245.025.4-9.4-14.569.88-6.21-5.8617.43.0810.2734.48-2.4933.6415.00.000.32-5.88-69.8181.940.060.1123.35-21.56-21.5630.80.00.0-65.1528.75-2.7689.0-7.89-28.61-53.542.581.53-118.6918.93-0.780.000-100.0
21Q2 (10)204.41-2.7218.0615.2117.14000000013.4914.810.45-5.5545.5969.575.96102.722.0510.54102.5125.1716.888.04.3935.3615.0736.1615.00.000.34-66.0-68.8181.890.040.01157.260.00.030.80.00.0-91.44-6.45-21.8796.62-5.42-14.52-54.96-4.91-78.44-146.4-5.86-38.340.00-100.0-100.0
21Q1 (9)210.1328.32-18.667.0-22.22000000011.75-26.52-11.65-10.23.0439.212.94-38.24-30.55.20-36.543.3515.632.36-15.5630.7312.4820.8415.0001.0-1.96-6.5481.860.0-0.02157.260.0-16.7730.80.00.0-85.9-16.242.92102.16-10.51-22.18-52.394.24-31.27-138.29-7.53-7.710.00-27.21-61.69
20Q4 (8)163.760.7-41.819.00000000015.994.31-11.85-10.5224.5955.314.76-24.6812.88.20-21.8994.615.27-3.23-35.327.325.897.260001.02-3.77-6.4281.860.0-0.02157.260.0-16.7730.80.00.0-73.9-16.56-3.07114.16-8.42-22.9-54.71-0.63-46.48-128.61-9.2-17.940.00-23.91-50.51
20Q3 (7)162.62-6.08-45.6100000000015.3314.15-37.43-13.9523.5240.466.328.22-54.4310.5024.7015.78-2.41-42.3925.8-0.65-1.230001.06-2.75-65.781.86-0.02-0.02157.260.0-16.7730.80.00.0-63.415.5-31.26124.6610.29-27.29-54.37-76.53-67.09-117.77-11.28-45.680.00-19.51-39.08
20Q2 (6)173.14-32.98-38.2800000000013.430.98-52.16-18.24-8.717.735.8438.06-56.198.4267.2016.17-12.64-48.0925.972.121.760001.091.87-81.9581.880.00.0157.26-16.77-16.7730.80.00.0-75.0315.2-202.91113.03-13.9-42.03-30.822.83-29.96-105.8317.57-118.340.00-14.07385.21
20Q1 (5)258.35-8.2-11.9400000000013.3-26.68-54.82-16.7828.7231.344.230.24-70.55.0419.49018.51-21.57-42.1925.43-0.16-0.70001.07-1.83-87.9181.880.00.0188.950.03.2630.80.00-88.48-23.4-335.95131.28-11.33-40.46-39.91-6.85-61.78-128.39-17.73-1100.70.00-5.96319.58
19Q4 (4)281.44-5.870.0000.0000.0000.018.14-25.960.0-23.54-0.470.04.22-69.570.04.2100.023.6-13.840.025.47-2.490.0000.01.09-64.720.081.880.00.0188.950.00.030.80.00.0-71.7-48.450.0148.06-13.650.0-37.35-14.780.0-109.05-34.90.00.00-6.340.0

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